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[§ 847. Repealed. Pub. L. 115–97, title I, § 13516(a), Dec. 22, 2017, 131 Stat. 2144] repealed

Version history — every release point where this text changed

Release point 119-83 · current through 04/13/2026

[§ 847.

Repealed. Pub. L. 115–97, title I, § 13516(a),
Dec. 22, 2017
, 131 Stat. 2144]

Notes
Section, added Pub. L. 100–647, title VI, § 6077(a),
Nov. 10, 1988
, 102 Stat. 3707; amended Pub. L. 101–239, title VII, § 7816(n),
Dec. 19, 1989
, 103 Stat. 2422; Pub. L. 115–97, title I, § 12001(b)(8)(B),
Dec. 22, 2017
, 131 Stat. 2093, related to special estimated tax payments.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Pub. L. 115–97, title I, § 13516(b),
Dec. 22, 2017
, 131 Stat. 2144, provided that:
“The amendments made by this section [repealing this section] shall apply to taxable years beginning after
December 31, 2017
.”

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Cite this exact text: /us/usc/?id=id441f3597-3a70-11f1-a967-d35dac11796a

Citation URL: /us/usc/t26/s847?release=119-83